Income Tax Severed Letters - 1995-03-10

Ministerial Correspondence

3 January 1995 Ministerial Correspondence 9428064 - CAPITAL REPAIRS

Unedited CRA Tags
9

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

DM'S OFFICE (2) 94-11354M
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

January 3, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

Technical Interpretation - External

7 March 1995 External T.I. 9500685 - RETIRING ALLOWANCE - EMPLOYED

Unedited CRA Tags
60(j.1)(ii)(A) 248(1)
Summary Under
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

PRINCIPAL ISSUE:

Whether the period of notice required under the Employment Standards Act can be considered for the purposes of calculating the number years pursuant to clause 60(j.1)(ii)(A) of the Act.

Position TAKEN:

Yes (See Decision Summary)

3 March 1995 External T.I. 9429915 - TRANSFER ON DEATH OF JOINTLY-OWNED PROPERTY

Unedited CRA Tags
54 248(1) 74.1
Summary Under
Tax Topics - Income Tax Act - Section 70 - Subsection 70(5)

Principal Issues:

1 March 1995 External T.I. 9403695 F - REER AU DÉCÈS - REVENU APRÈS DÉCÈS

Unedited CRA Tags
146(20) 146(1)

Position Adoptée:

28 February 1995 External T.I. 9504845 F - CONGE SABBATIQUE A TRAITEMENT DIFFERE

Unedited CRA Tags
REG 6801 6801a)(iii)(A)

Principales Questions:

Un congé sabbatique peut-il être pris pendant la période du contrat et respecter les dispositions de l'article 6801 du Règlement.

Position Adoptée:

27 February 1995 External T.I. 9503675 F - CREDIT A FORMATION DU QUEBEC

Unedited CRA Tags
12(1)(x)

Principales Questions:

Est-ce que le crédit à la formation octroyé à une société en vertu de l'article 1029.8.25 de la Loi sur les impôts du Québec est imposable en vertu de 12(1)(x)?

Position Adoptée:

24 February 1995 External T.I. 9430235 - CHILD CARE EXPENSE FOR LATE FEE

Unedited CRA Tags
63(3) 6

Principal Issues:
whether receipts must be issued for late fees paid directly to staff member of a daycare centre

23 February 1995 External T.I. 9425085 - FOREIGN PENSION TRANSFERS TO RRSPS

Unedited CRA Tags
60(j)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Employee Benefit Plan

Principal Issues: What are the tax consequences on transfers of foreign pensions to RPPs. Is a PA calculation required in certain cases

23 February 1995 External T.I. 9432995 - RETIRING ALLOWANCE

Unedited CRA Tags
60(J.1)(V)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

PRINCIPAL ISSUE:

23 February 1995 External T.I. 9427255 - MEDICAL EXPENSE CREDIT

Unedited CRA Tags
118.2(2)

Principal Issues:

23 February 1995 External T.I. 9501725 F - RETENUE SUR MONTANTS EXCEDENTAIRES TRANSFERES A REER

Unedited CRA Tags
REG 8517 REG 100(3) 147.3(13.1)

Principales Questions:

Si les montants transférés par l'employeur d'un régime de retraite à un REER qui dépassent le montant prescrit en vertu du Règlement 8517 sont sujets à la retenue d'impôt.

Position Adoptée:

23 February 1995 External T.I. 9431495 - PRINCIPAL RESIDENCE EXEMPTION & CAPITAL GAINS ELECTION

Unedited CRA Tags
54 110.6

Principal Issues:

Principal residence - land less than 1/2 hectare subdivided and sold.

21 February 1995 External T.I. 9430155 - ATTRIBUTION & CAPITAL GAINS ELECTION FOR RESIDENCE

Unedited CRA Tags
74.1 74.2 110.6

Principal Issues:

General - Attribution of income. Transfer of property to spouse

17 February 1995 External T.I. 9433295 - REIMBURSEMENT-ADM. FEES

Unedited CRA Tags
146(2)(c.4)
Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(2) - Paragraph 146(2)(c.4)
reimbursement of fees charged from transfer from registered plan to RRSP not an advantage

Principal Issues:

17 February 1995 External T.I. 9416385 - CENTRE OF VITAL INTERESTS (HAA 7576-1)

Unedited CRA Tags
ART 4

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		941638
XXXXXXXXXX	S. Leung

Attention: XXXXXXXXXX

February 17, 1995

Dear Sirs:

Re: Article 4 of the Canada-Germany Income Tax Agreement

17 February 1995 External T.I. 9400545 - RESIDENCE & SOURCE DEDUCTIONS (HAA7576-1)

Unedited CRA Tags
250(1)(a) ART IV and XV REG 105 110(1)(f)(i)
Summary Under
Tax Topics - Income Tax Act - Section 250 - Subsection 250(1) - Paragraph 250(1)(a)
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 15

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		940054
XXXXXXXXXX	S. Leung
(613) 957-2115

Attention: XXXXXXXXXX

February 17, 1995

Dear Sirs:

Re: Paragraph 250(1)(a) of the Income Tax Act (the "Act") and Articles IV and XV of the Canada-United States Income Tax Convention (the "Convention")

16 February 1995 External T.I. 9502075 - COURT AWARD RETIRING ALLOWANCE

Unedited CRA Tags
248(1) 60(j.1) 60(o.1) 56(1)(1.1)

Principal Issues: Are court awards retiring allowances

15 February 1995 External T.I. 9502765 F - REVENU DE TITULAIRE DE POLICE D'ASSURANCE-VIE

Unedited CRA Tags
12(1)(c) 12.2

Principales Questions:

Questions d'un particulier qui a reçu des déclarations de renseignements T5 de sa compagnie d'assurance.

Position Adoptée:

14 February 1995 External T.I. 9501495 F - REGIME ENREGISTRE D'ÉPARGNE RETRAITE

Unedited CRA Tags
146(2)(c.4) 146(1)(c)

Principales Questions:

1)Est-ce qu'une offre de consultation juridique téléphonique gratuite à un détenteur de REER respecte 146(2)c.4)?

2) Est-ce que les contrats de rente soumis peuvent être des placements admissibles pour un REER?

Position Adoptée:

3 February 1995 External T.I. 9417785 - TRANSFER TO A CHILD

Unedited CRA Tags
73(3) 73(4) 73(5)

Principal Issues:

30 January 1995 External T.I. 9416375 - GAAR

Unedited CRA Tags
245(2) 28(1) 28(5) 76

Principal Issues:

30 January 1995 External T.I. 9424865 - REPLACEMENT PROPERTY RULES

Unedited CRA Tags
44(5)
Summary Under
Tax Topics - Income Tax Act - Section 44 - Subsection 44(5)

Principal Issues:

26 January 1995 External T.I. 9429135 - POOLED FUND REMAINDER INTEREST CHARITABLE TRUSTS

Unedited CRA Tags
104(21)

Principal Issues:

13 January 1995 External T.I. 9429325 - INDIANS

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		942932
XXXXXXXXXX		B. Kerr

Attention: XXXXXXXXXX

January 13, 1995

Dear Madam:

Re: Income Tax Exemption for Indians

12 January 1995 External T.I. 9408735 - CASH BASIS FARMER

Unedited CRA Tags
76

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		940873
XXXXXXXXXX	A.M. Brake

Attention: XXXXXXXXXX

January 12, 1995

Dear Sirs:

Re: Cash Basis Farmer, Section 76

5 January 1995 External T.I. 9500065 - INDIANS

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		950006
XXXXXXXXXX		B. Kerr

Attention: XXXXXXXXXX

January 5, 1995

Dear Madam:

Re: Income Tax Exemption for status Indian employees

30 December 1994 External T.I. 9430405 - STATUS INDIAN

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		943040
XXXXXXXXXX	B. Kerr

Attention: XXXXXXXXXX

December 30, 1994

Dear Sirs:

23 December 1994 External T.I. 9427935 - APPROVED ASSOCIATION

Unedited CRA Tags
37(7) 37(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		942793
XXXXXXXXXXF.B. Fontaine

Attention: XXXXXXXXXX

December 23, 1994

Dear Sirs:

Re: Application for "Approved Association" Status

22 December 1994 External T.I. 9431565 - INDIANS - EMPLOYEES

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		943156
XXXXXXXXXX	J.D. Brooks

Attention: XXXXXXXXXX

December 22, 1994

Dear Sirs:

22 December 1994 External T.I. 9427615 - INDIANS - EMPLOYEES OF XXXXXXXXXX

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		942761
XXXXXXXXXX	J.D. Brooks

Attention: XXXXXXXXXX

December 22, 1994

Dear Sirs:

12 December 1994 External T.I. 4M08095 - INDIANS - EMPLOYEES OF XXXXXXXXXX RESERVE

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

December 12, 1994

XXXXXXXXXX E4M0809

Dear XXXXXXXXXX:

I am writing to confirm our telephone conversation of November 30, 1994.

6 December 1994 External T.I. 9420185 - INDIANS - USE OF BRANCH OFFICE

Unedited CRA Tags
81(1)(a)

Principal Issues:

12 October 1994 External T.I. 9425055 - RESP PAYMENTS TO A STATUS INDIAN

Unedited CRA Tags
146.1(2)(g) 146>1

Principal Issues:

1 September 1994 External T.I. 9423015 F - ETABLISSEMENT STABLE

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE
APFF - CONGRÈS 1994

Question 44-Établissement stable

1 September 1994 External T.I. 9423025 F - PAIEMENT DÉGALISATION D.IMPOT

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

ÉBAUCHE

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE
APFF - CONGRÈS 1994

Question 45

Paiement d'égalisation d'impôt

14 December 1994 External T.I. 9430525 - FOREIGN TAX CREDIT

Unedited CRA Tags
110(1)(k) 126(1) 126(2)
Summary Under
Tax Topics - Income Tax Act - Section 126 - Subsection 126(1)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Revenue Canada Roundtable
Tax Executives Institute Conference
December 13, 1994

Question X - Foreign Tax Credit

Technical Interpretation - Internal

27 February 1995 Internal T.I. 9426687 - PREJUDGEMENT INTEREST ON AWARD FOR WAGES & REINSTATEMENT

Unedited CRA Tags
6(3) 5

Principal Issues: prejudgment interest on a retroactive award of salary awarded concurrently with reinstatement

24 February 1995 Internal T.I. 9431767 - NO CEILING ON PRES INTEREST RATE FOR S/H LOAN

Unedited CRA Tags
80.4(4)

Principal Issues:
whether the ceiling in 80.4(4) can apply to a loan granted by virtue of shareholdings

16 February 1995 Internal T.I. 9501607 - MEAL ALLOWANCE REDUCTION

Unedited CRA Tags
67.1(1) 67.1(2)
Summary Under
Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(e)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		February 16, 1995
	Audit Technical Support Division	Head Office
E. H. Gauthier	Rulings Directorate
	Director			A.M. Brake
	Attn: Ian J. D. Rathwell	(613) 957-8953
		950160

67. 1(2(e) - "particular place of business"

16 February 1995 Internal T.I. 9431017 - MEAL ALLOWANCE REDUCTION

Unedited CRA Tags
67.1(1) 67.1(2)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		February 16, 1995
	Calgary Tax Services	Head Office
	Attn: Allen Ma	Rulings Directorate
	      Large Case Files	A.M. Brake
	      W/S 442-1       	(613) 957-8953
		943101

Meals and Allowances, paragraph 67.1(2)(d) and (e)

10 February 1995 Internal T.I. 9431726 - ALLOWANCE & SALARY FOR GROUP HOME FOSTER CARE

Unedited CRA Tags
5 81(1)(h)

Principal Issues:
whether a $500 allowance paid to an employee providing foster care is included in income

9 February 1995 Internal T.I. 9502557 - PRINCIPAL RESIDENCE EXEMPTION

Unedited CRA Tags
73(1) 40(4) 54
Summary Under
Tax Topics - Income Tax Act - Section 54 - Principal Residence

Principal Issues:

2 February 1995 Internal T.I. 9430557 - INTEREST ON MONEY BORROWED TO PAY INTEREST

Unedited CRA Tags
20(1)(c)
Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c)

Principal Issues:
Interest on money borrowed to pay interest

12 January 1995 Internal T.I. 9416416 - SR&ED SALARY AND WAGES

Unedited CRA Tags
2900(2)(a) 2900(2)(b) 2900(2)(c) 2900(3)(a)

Principal Issues:

5 January 1995 Internal T.I. 9433456 - DISABILITY PAYMENTS

Unedited CRA Tags
6(1)(f) ITAR 19

Principal Issues:
Whether ITAR 19 applies to exempt the 87 & 88 disability payments arising from a 1987 work stoppage due to Turrette Syndrome where the disease was first diagnosed before 1974.

29 December 1994 Internal T.I. 9432817 - EMPLOYMENT INCOME - STATUS INDIAN

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		December 29, 1994
	XXXXXXXXXX Director		HEAD OFFICE
	XXXXXXXXXX District Taxation Office			Rulings Directorate
B. Kerr
	Attention:  XXXXXXXXXX		957-8953                	            Communications Manager
		943281

XXXXXXXXXX

13 December 1994 Internal T.I. 9430770 - FOREIGN AFFILIATE - TAXATION YEAR

Unedited CRA Tags
95(1) 91(1) REG 5907(1)(a)
Summary Under
Tax Topics - Income Tax Act - Section 91 - Subsection 91(1)
period for which accounts of CFA are normally made up treated as its taxation year

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

DRAFT

REVENUE CANADA ROUND TABLE

Tax Executive Institute Conference

December 13, 1994

Question No. XVI

FOREIGN AFFILIATE - TAXATION YEAR

13 December 1994 Internal T.I. 9430780 - DEBT FORGIVENESS AND FOREIGN AFFILIATES

Unedited CRA Tags
80 95(1)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

DRAFT

REVENUE CANADA ROUND TABLE

Tax Executive Institute Conference

December 13, 1994

Question No. XV

FORGIVENESS OF DEBT RULES - FOREIGN AFFILIATES

11 November 1994 Internal T.I. 9428297 - INDIANS - EMPLOYMENT INCOME

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

November 11, 1994

MEMORANDUM TO MR. J. PURDA

SUBJECT: INDIAN ACT EXEMPTION FOR EMPLOYMENT INCOME

Ministerial Letter

17 January 1995 Ministerial Letter 9433908 - XXXXXXXXXX

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

MINISTER'S OFFICE (2) 94-13001M
DM'S OFFICE (2) ADM #95-0002
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

January 17, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

3 January 1995 Ministerial Letter 9426608 - INDIANS - EMPLOYEES

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

DM'S OFFICE (2) YS# 94-10833M
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

January 3, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

21 November 1994 Ministerial Letter 9429958 - INDIANS - TAXATION OF EMPLOYMENT INCOME

Unedited CRA Tags
81

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

ADM'S OFFICE (3) ADM 941560

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

November 21, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

13 June 1994 Ministerial Letter 9408358 - MORATORIUM ON COLLECTION RE YUKON INDIANS

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

DIRECTOR GENERAL'S OFFICE
AUTHOR
SUBJECT OR CORPORATE CASE FILE

June 13, 1994

MEMORANDUM FOR MR. DENIS LEFEBVRE

SUBJECT: Moratorium on Collection of Taxes of Yukon Indians

Purpose